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Reminder: Employers Have Until September 15 to Issue COBRA Subsidy Termination Notices

As previously reported, the American Rescue Plan Act (ARPA) provides for government-subsidized COBRA payments for a COBRA qualified beneficiary who becomes eligible for COBRA due to a reduction in hours or involuntary...more

New IRS Guidance Offers Employers Direction regarding COBRA Subsidy Obligations

As we previously reported, the recently enacted American Rescue Plan Act of 2021 (ARPA) includes a six-month COBRA premium subsidy whereby the federal government subsidizes 100% of the COBRA premium during the period of April...more

New DOL Guidance and Model Notices Assist Employers with Their New COBRA Subsidy Obligations

As we previously reported, the recently enacted American Rescue Plan Act of 2021 (ARPA) includes a six-month COBRA premium subsidy whereby the federal government subsidizes 100% of the COBRA premium during the period of April...more

Employers Need to Be Aware of their Obligations Related to the COBRA Subsidy Under the New Federal Stimulus Legislation

On March 11, 2021, President Biden signed the $1.9 trillion dollar stimulus package, known as the American Rescue Plan Act of 2021 (ARPA), into law. In order to assist employees with the cost of health coverage, ARPA includes...more

The IRS Gives New Meaning to an “Election Year” by Significantly Increasing Cafeteria Plan Mid-Year Election Change Options

The Internal Revenue Service (IRS) recently issued Notice 2020-29 and Notice 2020-33 to provide relief for employees participating in a Section 125 cafeteria plan.  Although temporary, the changes will provide employees...more

New Federal Guidance Extends Many Employee Benefit-Related Deadlines and Provides Additional Relief for Plan Administrators

Pursuant to authority granted under the CARES Act, the Department of Labor (DOL) and the Internal Revenue Service (IRS) issued joint guidance on April 28, 2020, extending a number of election periods and deadlines prescribed...more

President Signs the Coronavirus Aid, Relief, and Economic Security "CARES" Act

On March 27, 2020, President Trump signed $2.2 trillion stimulus package known as the Coronavirus Aid, Relief, and Economic Security (“CARES”) Act.  The update below focuses on provisions in the CARES Act that are...more

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